IRS Mileage Rate 2022 Calculator
Calculate your 2022 tax deduction for business, medical, or moving expenses.
Results:
How the 2022 IRS Mileage Rate Works
The 2022 tax year was unique because the IRS issued a mid-year adjustment to the standard mileage rates. Due to significant increases in fuel costs during the first half of the year, the rates were raised effective July 1, 2022. This calculator accounts for both periods to ensure your tax return or reimbursement request is accurate.
Standard Business Mileage Rates for 2022
- January 1 – June 30, 2022: 58.5 cents per mile.
- July 1 – December 31, 2022: 62.5 cents per mile.
Medical and Moving Rates
Similar to business rates, the medical and moving mileage rates saw a 4-cent increase mid-year:
- January 1 – June 30, 2022: 18 cents per mile.
- July 1 – December 31, 2022: 22 cents per mile.
Charitable Mileage Rates
The rate for service to charitable organizations is set by statute and remained unchanged at 14 cents per mile for the entire 2022 calendar year.
Realistic Example Calculation
Suppose you are a self-employed consultant who drove for business purposes throughout 2022:
- First Half of Year: You drove 2,500 miles between January and June. At 58.5 cents, your deduction is $1,462.50.
- Second Half of Year: You drove 3,000 miles between July and December. At 62.5 cents, your deduction is $1,875.00.
- Total Deduction: Adding both periods together, your total 2022 business mileage deduction would be $3,337.50.
Frequently Asked Questions
Why did the rate change in the middle of 2022?
The IRS typically sets mileage rates annually. However, in June 2022, the IRS announced a rare mid-year increase to address soaring gasoline prices, providing relief to drivers and businesses.
Can I use the standard mileage rate if I used actual expenses?
No. You must choose between the standard mileage rate and the actual expense method (gas, oil, repairs, insurance, etc.). If you want to use the standard mileage rate for a car you own, you must choose to use it in the first year the car is available for business use.
Do I need to keep a log?
Yes. To claim the deduction, the IRS requires you to maintain a written log or digital record of your business travel, including the date, mileage, destination, and business purpose of each trip.